2. You have been given the completed payroll register below: TAXABLE EARNINGS EMPLOYEE DEDUCTIONS FED STATE STATE TOTAL PAY UNEMP 80,000 26,667 FED UNEMP 23,704 FICA (S.S) 65,185 MEDIC ARE FICA MEDI (S.S) HEALTH INC CARE TAX INC TAX CARE TOTAL NET DEDCT. PAY 80,000 4,960 1,116 20,750 8,000 12,250 37,201 72,223 Required: a. Make the journal entry to record the payroll expense 12pts Description Debit Credit b, Make the journal entry to record the employer Payroll taxes. The federal unemployment tax is $248 and the state unemployment tax is $1,349 Description Debit Credit